2024-05-15T11:28:27-07:00 2023-06-30 030378086 Peter A Norton CPA PC 65 Boston Post Rd West Ste 210 Marlborough MA 01752 990 2022-07-01 046173585 AMERICAN SOC OF HEATING REFRIGERATING & AIR CONDITIONING ENGINEERS-BOSTON AMER 6179135331 C/O PETER NORTON CPA PO BOX 714 MARLBOROUGH MA 01752 CATIE BALL Treasurer 6179135331 2024-05-15 true CATIE BALL 999009999 true George S Cole CPA P01406261 5086245534 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z CATIE BALL C/O PETER NORTON CPA PO BOX 714 MARLBOROUGH MA 01752 258240 false 2475 X WWW.ASHRAEBOSTON.ORG 1959 MA THE ADVANCEMENT OF THE FIELD OF HEATING, REFRIGERATING AND AIR-CONDITIONING ENGINEERING AND RELATED SCIENCES, THE CONTINUING EDUCATION OF ITS MEMBERS AND OTHER INTERESTED PERSONS IN SAID SCIENCE THROUGH LECTURES, DEMONSTRATIONS AND PUBLICATIONS, RENDERED CAREER GUIDANCE AND FINANCIAL ASSISTANCE TO STUDENTS OF THE SCIENCES AND THE ENCOURAGEMENT OF SCIENTIFIC RESEARCH. 17 0 0 0 48000 210240 0 0 258240 0 0 0 0 0 246191 246191 12049 195083 207799 1370 2037 193713 205762 THE ADVANCEMENT OF THE FIELD OF HEATING, REFRIGERATING AND AIR-CONDITIONING ENGINEERING AND RELATED SCIENCES, THE CONTINUING EDUCATION OF ITS MEMBERS AND OTHER INTERESTED PERSONS IN SAID SCIENCE THROUGH LECTURES, DEMONSTRATIONS AND PUBLICATIONS, RENDERED CAREER GUIDANCE AND FINANCIAL ASSISTANCE TO STUDENTS OF THE SCIENCES AND THE ENCOURAGEMENT OF SCIENTIFIC RESEARCH. false false 231470 PROMOTED THE EDUCATION OF MEMBERS AND OTHER INTERESTED PERSONS IN THE FIELD OF HEATING, REFRIGERATING AND AIR-CONDITIONING THROUGH NEWSLETTERS, TECHNICAL ARTICLES, MONTHLY DINNER MEETINGS, TECHNICAL SEMINARS AND SPECIAL EVENTS. IN ADDITION, INSTALLED NEW OFFICERS AND RECOGNIZED MEMBER AND OFFICER VOLUNTEERS FOR THEIR ACCOMPLISHMENTS. 231470 true true false false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 false 0 false false false false false false false 0 false false false false false false false X 17 0 false false false false false false false false false false false false false false false false false false MA X X CATIE BALL 6179135331 C/O TRANE 181 BALLARDVALE ST STE 20 WILMINGTON MA 01887 X DEANNA ADKISON BOARD 1.00 0.00 X 0 0 0 KASEY BOXLEITNER BOARD MEMBER 1.00 0.00 X 0 0 0 DREW BROWN BOARD MEMBER 1.00 0.00 X 0 0 0 WILL TANG BOARD MEMBER 1.00 0.00 X 0 0 0 VINEET NAIR BOARD MEMBER 1.00 0.00 X 0 0 0 ALLISON GUTTADAURO BOARD MEMBER 1.00 0.00 X 0 0 0 MATT HALLOCK BOARD MEMBER 1.00 0.00 X 0 0 0 DAN DIORIO BOARD MEMBER 1.00 0.00 X 0 0 0 JOSEPHINE WENDROTH BOARD MEMBER 1.00 0.00 X 0 0 0 BEN PIGNATELLI BOARD MEMBER 1.00 0.00 X 0 0 0 AMY GEBHARDT BOARD MEMBER 1.00 0.00 X 0 0 0 TIM DRISCOLL BOARD MEMBER 1.00 0.00 X 0 0 0 LUCAS ROWE Vice President 3.00 0.00 X 0 0 0 LANCE BROWN PRESIDENT ELECT 3.00 0.00 X 0 0 0 WILL FISHER President 3.00 0.00 X 0 0 0 CATIE BALL Treasurer 3.00 0.00 X 0 0 0 KELLY SACCO Secretary 3.00 0.00 X 0 0 0 0 false false false 0 48000 48000 DINNER & VIRTUAL MEETINGS 26485 26485 Membership Dues & Assessments 33675 33675 SPECIAL EVENT-GOLF OUTING 53310 53310 SPECIAL EVENTS-OTHER 1920 1920 SPECIAL EVENTS-TRADE SHOW 94850 94850 210240 0 0 0 0 0 0 0 0 0 258240 210240 0 0 0 0 0 0 0 0 0 0 0 0 9355 9355 0 0 0 0 0 4854 4854 0 0 0 0 0 221806 221806 0 0 0 0 WEBSITE MAINTENANCE 8817 8817 MISCELLANEOUS 922 847 75 TRAINING 437 437 0 246191 231470 14721 0 192583 202799 0 0 0 0 0 0 0 2500 5000 915 915 0 0 0 0 0 0 195083 207799 1370 2037 1370 2037 X 193713 205762 193713 205762 195083 207799 12049 X X true X false false false X 59448 61250 86235 75190 81675 363798 74830 27859 37350 51590 176565 368194 0 0 0 134278 89109 123585 126780 258240 731992 0 0 731992 9 9 3 21 5780 6100 8900 5200 25980 5789 6109 8903 5200 26001 0 0 140067 95218 132488 131980 258240 757993 0.96570 0.95800 0.03430 0.04200 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 915 915 X Part X : FIN48 Footnote SIGNIFICANT ACCOUNTING POLICIESIncome Taxes The Society is a Not-ForProfit Organization exempt from income taxes under Internal Revenue Code Section 501(c) (3). However, certain activities of the Society are subject to the unrelated business income tax. There was no unrelated business income tax expense for the year ended June 30, 2023.UNCERTAIN TAX POSITIONThe Society has adopted FASB ASC 740-10 Accounting for Uncertainty in Income Taxes, which prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. For a tax position to be recognized, the tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. For the year ended June 30, 2022, the Society has no material uncertain tax positions to be accounted for in the financial statements under these requirements.The Societys open audit periods are year-ended June 30, 2020 to 2023. In evaluating its tax provisions and accrual, future taxable income, and the reversal of temporary differences, interpretations, and tax planning strategies are considered. The Societys management believes their estimates are appropriate based on current facts and circumstances. Form 990, Part VI, Section B, Line 11b No review was or will be conducted. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE ON ITS WEB SITE. ITS FINANCIAL AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.